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Betty Corporation has the following stockholders' equity on December 31, 2020: Common Stock ($6-par value, 200,000 shares authorized, 110,000 shares issued and outstanding) 660,000 Additional

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Betty Corporation has the following stockholders' equity on December 31, 2020: Common Stock ($6-par value, 200,000 shares authorized, 110,000 shares issued and outstanding) 660,000 Additional Paid-In Capital in Excess of Par Value 870,000 Total Paid-in Capital 1,530,000 Retained Earnings 1,960,000 Total Stockholders's Equity 3,490,000 REQUIRED: A. Give the general journal entries to record the following treasury stock transactions for Betty for the year 2021: 1. Betty Corporation purchased 25,000 shares of its own stock as treasury shares for $21 per share cash. Account Titles DR CR Treasury Stock 525,000 Cash (25,000x$21) 525,000 2. Betty Corporation re-issued 2,000 of the treasury shares for $20 per share cash. Account Titles DR CR Cash(2,000x$20) 40,000 APIC-Treasury Stock 2,000 Treasury Stock(2,000x$21) 42,000 3. Betty Corporation re-issued 5,000 of the treasury shares for $24 per share cash. Account Titles DR CR 4. Betty Corporation re-issued 1,000 of the treasury shares for $18 per share cash. Account Titles DR CR continued) 5. Betty Corporation re-issued 4,000 of the treasury shares for $17 per share cash. Account Titles DR CR 6. Betty Corporation re-issued 3,000 of the treasury shares for $23 per share cash. Account Titles DR CR B. Net income for the year was $810,000 (remember net income is closed to the retained earnings account at the end of the year.). No other stockholders' equity transactions took place during the year. Compute the following amounts as of the end of 2021. You may want to draw T-accounts, enter the beginning account balances and then post your entries. 1. How many shares of common stock are authorized? 2. How many shares of common stock are issued? 3. How many shares of common stock are outstanding? 4. What is TOTAL Paid-In Capital at the end of 2021? 5. What is the Retained Earnings balance at the end of 2021? 6. What is Total Stockholders' Equity at the end of 2021

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